The Primary Emphasis in Most Tests of Details of Balances

question 24

Multiple Choice

The primary emphasis in most tests of details of balances is on the:

• A) cash flow statement account.
• B) income statement accounts.
• C) balance sheet accounts.
• D) three statements above.

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Definitions:

System Stages

The phases or steps in the lifecycle of a system, including conception, development, deployment, operation, and decommissioning.

Parallel Conversion

A method of implementing a new system where the old and new systems run simultaneously for a period of time to ensure the new system works correctly.

Old Systems

Outdated or legacy technology and processes that are still in use within an organization.

End-user Development

The practice of allowing end-users, who are not professional developers, to create or modify software applications.